Sona Wheels CGST Appeal Order Disposed

Authority: Calcutta High Court, Circuit Bench at Jalpaiguri

Order Date: August 10, 2026

Case Overview

• Petitioner: M/s Sona Wheels Pvt. Ltd., represented by advocates Mr. Dhiraj Lakhotia, Ms. Radhika Agarwal, and Ms. Khushi Kundu.
• Respondents: State of West Bengal & GST authorities, represented by AAAG Mr. Jagriti Mishra and Advocate Ms. Esha Acharya.
• Writ petition (WPA 1497 of 2025) challenged an order dated March 28, 2025 issued by the jurisdictional first appellate authority under the CGST Act, 2017 concerning tax liability.
• Approximately 30% of the allegedly determined tax incidence had already been recovered by the revenue.
• The petitioner sought a stay; statutory mandate requires deposit of 10% of the demand, which was already satisfied by the recovered amount.

Final Outcome

• The Court held no further security is required and directed the petitioner to file the necessary appeal within four weeks from the order date.
• The Court did not adjudicate the merits of the parties' contentions; both the writ petition and the connected application (I.A. No. CAN 1 of 2026) are disposed of by consent of the parties.
• Parties are instructed to act on the basis of the server copy of this order downloaded from the official website of the Court.

Topics: GST, Writ Petition, Tax Litigation